Hydrocarbon Oil Refineries Act

Arrangement of Sections

1. Refiner’s licence

2. Application for refiner’s licence

3. Grant of application

4. Refusal to grant application

5. Revocation of licence

6. Expiration and renewal of licence

7. Offences under section 1 of this Act

8. Making of entries

9. New or further entries of same premises

10. Proof as to entries

11. Offences in connection with entries

12. Power to enter on premises for inspection purposes

13. Payment of excise duty

14. Effect of variation in balances struck or excess, etc., in stock of materials

15. Power to enter on premises, etc., in case of unlawful refining

16. Power to seize goods in particular cases

17. Forfeiture and condemnation of refined hydrocarbon oils seized

18. Power to levy distress

19. Excise control facilities

20. Licensees to keep records

21. Power to require information from licence-holder

22. Unlawful assumption of office

23. Officers to have powers of police officers

24. Offence of concealing, etc., refined hydrocarbon oil on licensed premises

An Act to make provision for the licensing and control of the refining of hydrocarbon oils for purposes of excise and for matters connected therewith.

[1965 No. 17.]

[11th June, 1965]

[Commencement.]

[L.N. 71 of 1965.]

1. Refiner’s licence

Subject to the provisions of this Act, no person shall refine any hydrocarbon oils save in a refinery and under a licence issued under this Act (hereunder referred to as “a re- finer’s licence”).

2. Application for refiner’s licence

An application for a refiner’s licence may be made by any person in the prescribed form and manner to the Nigerian Customs Service Board (in this Act referred to as “the Board”) in respect of the premises mentioned in that behalf in the application.

3. Grant of application

If the Board, after due enquiry, is satisfied that the premises mentioned in an applica- tion and intended to be used by the applicant as a refinery are in such a state and contains such equipment as would enable proper control for excise purposes to be exercised over activities to be carried on therein, the Board shall, on payment of a fee of five hundred naira, issue to the applicant a refiner’s licence in the prescribed form in respect of such premises.